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Which of the following timing conventions are used in the DCF appraisal of capital investment projects? A. A cash outlay incurred at the start of the project is assumed to occur in year 1. B. A cash flow that occurs during the course of a time period is assumed to occur at the end of that period. C. A cash flow that occurs at the start of a time period is taken to occur at the end of the previous period. D. A cash flow that occurs during the course of a time period is assumed to occur at the start of that period. |